Article 1(1)From among finance and accounting documents to be submitted pursuant to the provisions of Article 5, Article 7, paragraph (1), Article 9, paragraph (1), Article 10, paragraph (1), or Article 24, paragraph (1) or (3) of the Financial Instruments and Exchange Act (Act No. 25 of 1948; hereinafter referred to as the "Act") (including the cases where any of these provisions are applied mutatis mutandis pursuant to Article 24-2, paragraph (1) of the Act and cases where these provisions are applied mutatis mutandis, pursuant to Article 27 of the Act, to a corporation which has been designated by the Commissioner of the Financial Services Agency pursuant to the provisions of Article 1, paragraph (1) of the Regulation on Terminology, Forms, and Preparation Methods of Financial Statements (Ministry of Finance Order No. 59 of 1963; hereinafter referred to as the "Regulation on Financial Statements") (that corporation is hereinafter referred to as a "designated corporation")), the terminology, forms, and preparation methods of consolidated financial statements (meaning consolidated balance sheets, consolidated profit and loss statements, consolidated statements of comprehensive income, consolidated statements of changes in net assets, consolidated cash flow statements, and consolidated supplementary schedules or, if they are prepared pursuant to Designated International Accounting Standards (meaning Designated International Accounting Standards prescribed in Article 93; hereinafter the same applies in this paragraph and item (ii) of the following Article) pursuant to the provisions of Article 93 or if they are prepared pursuant to Japan's Modified International Standards (meaning Japan's Modified International Standards prescribed in Article 94; hereinafter the same applies in this paragraph and Article 1-3, item (ii)) pursuant to the provisions of Article 94, the equivalents to consolidated balance sheets, consolidated profit and loss statements, consolidated statements of comprehensive income, consolidated statements of changes in net assets and consolidated cash flow statements which are required to be prepared pursuant to the relevant Designated International Accounting Standards or the relevant Japan's Modified International Standards; the same applies hereinafter) are governed by the provisions of this Regulation, except for those subject to the application of the provisions of Article 1-3 of the Regulation on Financial Statements, and any matters that are not provided for under this Regulation are in accordance with business accounting standards generally accepted as fair and appropriate.

(2)Business accounting standards published by the Business Accounting Council prescribed in Article 24, paragraph (1) of the Cabinet Order for Organization of the Financial Services Agency (Cabinet Order No. 392 of 1998) are to fall under the business accounting standards generally accepted as fair and appropriate prescribed in the preceding paragraph.

(3)From among the business accounting standards prepared and published by organizations that research, study, and prepare business accounting standards on a regular basis, and that satisfy all of the following requirements (referred to as "specified organizations" in Article 94), those which are specified by the Commissioner of the Financial Services Agency as such that are found to have been prepared and published under fair and proper procedures and are expected to be generally accepted as fair and appropriate business accounting standards are to fall under the business accounting standards generally accepted as fair and appropriate prescribed in paragraph (1):

Article 1-2The terminology, forms, and preparation methods of consolidated financial statements that an issuer (meaning the issuer prescribed in Article 2, paragraph (5) of the Act; the same applies in the following Article) of the securities set forth in paragraph (1), item (v) or (ix) of that Article, which is a stock company satisfying all of the following requirements (hereinafter referred to as a "specified company complying with designated international accounting standards") submits may be in accordance with the provisions of Chapter VII, Section 1:

Article 1-3The terminology, forms, and preparation methods of consolidated financial statements that an Issuer of the securities set forth in Article 2, paragraph (1), item (v) or (ix) of the Act, which is a stock company satisfying all of the following requirements (hereinafter referred to as a "specified company complying with Japan's modified international standards") submits may be in accordance with the provisions of Chapter VII, Section 2:

Article 2In this Regulation, the meanings of the terms set forth in the following items are as prescribed respectively in those items:

Article 3(1)A company submitting consolidated financial statements is to specify the last day of its business year as its consolidated closing date, and prepare consolidated financial statements based on the relevant date.

(2)In the case set forth in the preceding paragraph, the period for which consolidated financial statements are prepared (hereinafter referred to as the "consolidated fiscal year") is the period from the day following the consolidated closing date preceding the relevant consolidated closing date to the relevant consolidated closing date.

(3)If the consolidated closing date has been changed, a statement to that effect, the reason for the change, and the period of the consolidated fiscal year as changed must be set down in the notes in the consolidated financial statements.

Article 4(1)The terminology, forms, and preparation methods of consolidated financial statements to be submitted pursuant to the provisions of the Act must comply with the following standards:

(2)For those matters to be entered in consolidated financial statements that have the same contents, the same presentation method must be adopted throughout each consolidated fiscal year for preparing consolidated financial statements; provided, however, that it does not apply if making a change based on justifiable grounds.

Article 5(1)A company submitting consolidated financial statements must include all of its subsidiary companies in the scope of consolidation; provided, however, that it does not include a subsidiary company that falls under either of the following categories in the scope of consolidation:

(2)Where any subsidiary company which should be included in the scope of consolidation pursuant to the provisions of the preceding paragraph is immaterial in terms of its assets, net sales (including revenues from service operations; the same applies hereinafter), profit or loss, retained earnings and cash flows and any other items, to the extent that its exclusion from the scope of consolidation would not hinder reasonable determination on the financial position, operating results and cash flow conditions of the business group, that subsidiary company may be excluded from the scope of consolidation.

(3)If there is any material matter concerning the financial position, operating results or cash flow conditions of a company, etc. set forth as follows, which is found to exert influence on determination on the financial position, operating results and cash flow conditions of the business group, the details thereof must be set down in the notes in the consolidated financial statements:

Article 6A consolidated balance sheet must be prepared based on the amounts of assets, liabilities, and net assets reported on the balance sheets of consolidated companies for the period corresponding to the consolidated fiscal year of the company submitting consolidated financial statements (with regard to any relevant consolidated subsidiary company which settles its accounts pursuant to the provisions of Article 12, paragraph (1), the balance sheet pertaining to the settlement of accounts).

Article 7A consolidated balance sheet must be prepared based on the amounts of revenues, expenses, etc. reported on the profits and loss statements of consolidated companies for the period corresponding to the consolidated fiscal year of the company submitting consolidated financial statements (with regard to any relevant consolidated subsidiary company which settles its accounts pursuant to the provisions of Article 12, paragraph (1), the profit and loss statement pertaining to the settlement of accounts).

Article 7-2A consolidated statement of comprehensive income must be prepared based on the amounts of the net income for the period and other comprehensive income of consolidated companies for the period corresponding to the consolidated fiscal year of the company submitting consolidated financial statements.

Article 8A consolidated statement of changes in net assets must be prepared based on the amounts of increases or decreases in net assets of consolidated companies for the period corresponding to the consolidated fiscal year of the company submitting consolidated financial statements.

Article 8-2A consolidated cash flow statement must be prepared based on the amounts reported on the cash flow statements of consolidated companies for the period corresponding to the consolidated fiscal year of the company submitting consolidated financial statements (with regard to any relevant consolidated subsidiary company which settles its accounts pursuant to the provisions of Article 12, paragraph (1), the cash flow statement pertaining to the settlement of accounts).

Article 8-3consolidated financial statements for the current consolidated fiscal year must be prepared by including, as part of the consolidated financial statements, comparative information (meaning the matters pertaining to the previous consolidated fiscal year corresponding to the matters entered in the consolidated financial statements (excluding the consolidated supplementary schedules) for the current consolidated fiscal year).

Article 9When preparing consolidated financial statements, assets and liabilities of consolidated subsidiary companies must be valuated, investments by the company submitting consolidated financial statements in consolidated subsidiary companies must be offset against the corresponding equity of the consolidated subsidiary companies, and any other necessary elimination of items between the consolidated companies must be made.

Article 10(1)Investments in any non-consolidated subsidiary company or affiliated company must be reported on a consolidated balance sheet by indicating values calculated by the equity method; provided, however, that the equity method is not to be applied to investments in a company that fall under either of the following categories:

(2)Where any non-consolidated subsidiary company or affiliated company to which the equity method should be applied pursuant to the provisions of the preceding paragraph does not, in terms of its profit or loss, retained earnings and any other items, exert a material influence on consolidated financial statements even if that company is excluded from the target of application of the equity method, that company may be excluded from the target of application of the equity method.

Article 11With regard to consolidated companies' corporation tax and any other taxes that are imposed on amounts related to profits as the tax base (hereinafter referred to as "corporation tax, etc."), consolidated financial statements must be prepared by applying tax effect accounting (meaning an accounting process which, when there are differences between the amounts of assets and liabilities reported on the consolidated balance sheet and the amounts of assets and liabilities derived as a result of calculating the taxable income, reasonably matches the amount of net income for the period before deducing the corporation tax, etc. with the applicable amount of corporation tax, etc. through appropriate interperiod allocation of the amount of corporation tax, etc. pertaining to the differences; the same applies hereinafter).

Article 12(1)Any consolidated subsidiary company the last day of whose business year differs from the consolidated closing date must, on the consolidated closing date, carry out the necessary settlement of accounts for preparing financial statements that serve as the basis for preparation of consolidated financial statements; provided, however, that this does not apply if the difference between the last day of the business year of the consolidated subsidiary company and the consolidated closing date is not more than three months, and consolidated financial statements are prepared based on financial statements for that business year.

(2)In cases of preparing consolidated financial statements pursuant to the provisions of the proviso to the preceding paragraph, adjustment must be made with regard to any material inconsistency in accounting records pertaining to transactions between consolidated companies that result from the fact that the last day of the business year of the consolidated subsidiary company differs from the consolidated closing date.

Article 13(1)Matters on the scope of consolidation and other material matters that serve as the basis for preparing consolidated financial statements must be set down in the notes by classifying them into the following matters:

(2)With regard to the matters on the scope of consolidation set forth in item (i) of the preceding paragraph, the following matters are to be entered; provided, however, that, with regard to the matters set forth in item (i), if those matters are entered in the securities registration statement and the annual securities report, in a place other than consolidated financial statements, the entry of those matters may be omitted by making a statement to that effect:

(3)With regard to the matters on application of the equity method set forth in paragraph (1) (ii), the following matters are to be entered:

(4)With regard to the matters on the business year, etc. of consolidated subsidiary companies set forth in paragraph (1), item (iii), if there is any consolidated subsidiary company the last day of whose business year differs from the consolidated closing date, the details thereof and whether or not the consolidated subsidiary company has carried out settlement of accounts for preparing financial statements that serve as the basis for preparation of consolidated financial statements are to be entered.

(5)With regard to the matters on accounting policies set forth in paragraph (1), item (iv), the following matters are to be entered:

Article 14If among material matters that serve as the basis for preparation of consolidated financial statements, the scope of consolidation or the scope of application of the equity method has been changed, a statement to that effect and the reason for the change must be set down in the notes:

Article 14-2The provisions of Article 8-3 (excluding the proviso to paragraph (1), the proviso to paragraph (2), and the proviso to paragraph (3)) of the Regulation on Financial Statements apply mutatis mutandis to the case where a change in accounting policies is made in line with revision, etc. of accounting standards, etc. (meaning the accounting standards, etc. prescribed in the main clause of paragraph (1) of that Article; the same applies hereinafter) (the revision, etc. of accounting standards, etc. means the revision, etc. of accounting standards, etc. prescribed in the main clause of that paragraph; the same applies in the following Article).In this case, the terms "business year" and "financial statements" in Article 8-3 of the Regulation on Financial Statements are deemed to be replaced with "consolidated fiscal year" and "consolidated financial statements" respectively.

Article 14-3The provisions of Article 8-3-2 (excluding the proviso to paragraph (1) and the proviso to paragraph (2)) of the Regulation on Financial Statements apply mutatis mutandis to the case where a change in accounting policies is made based on justifiable grounds other than a revision, etc. of accounting standards, etc.In this case, the terms "business year" and "financial statements" in that Article are deemed to be replaced with "consolidated fiscal year" and "consolidated financial statements" respectively.

Article 14-4The provisions of Article 8-3-3, paragraph (1) of the Regulation of Financial Statements apply mutatis mutandis to the case where any of the already published accounting standards, etc. has not been applied.In this case, the term "financial statements" in item (iii) of that paragraph is deemed to be replaced with "consolidated financial statements".

Article 14-5The provisions of Article 8-3-4 (excluding paragraph (4)) of the Regulation on Financial Statements apply mutatis mutandis to the case where a change in presentation method is made.In this case, the terms "financial statements" and "business year" in that Article are deemed to be replaced with "consolidated financial statements" and "consolidated fiscal year" respectively.

Article 14-6The provisions of Article 8-3-5 of the Regulation on Financial Statements apply mutatis mutandis to the case where a Change in Accounting Estimates is made.In this case, the term "financial statements" in item (ii) of that Article is deemed to be replaced with "consolidated financial statements" and the term "business year" in item (iii) of that Article is deemed to be replaced with "consolidated fiscal year".

Article 14-7The provisions of Article 8-3-6 of the Regulation on Financial Statements apply mutatis mutandis to the case where it is difficult to distinguish a change in accounting policies from a change in accounting estimates.In this case, the term "financial statements" in item (iii) of that Article is deemed to be replaced with "consolidated financial statements" and the term "business year" in item (iv) of that Article is deemed to be replaced with "consolidated fiscal year".

Article 14-8The provisions of Article 8-3-7 of the Regulation on Financial Statements apply mutatis mutandis to the case where a restatement was made.In this case, the terms "financial statements" and "business year" in that Article are deemed to be replaced with "consolidated financial Statements" and "consolidated fiscal year" respectively.

Article 14-9If any events that exert a material influence on the financial position, operating results and cash flow conditions of consolidated companies, as well as non-consolidated subsidiary companies and affiliated companies to which the equity method is applied, in and/or after the following consolidated fiscal year occur after the consolidated closing date (those events are hereinafter referred to as "material post-balance sheet events"), those events must be set down in the notes; provided, however, that, with regard to any subsidiary company or affiliated company the last day of whose business year differs from the consolidated closing date, those events that occur after the balance sheet date of the subsidiary company or affiliated company must be set down in the notes.

Article 15In addition to the notes particularly specified under this Regulation, if there are any matters that are found to be necessary for persons interested in the company submitting consolidated financial statements to make adequate judgments on the financial position, operating results and cash flow conditions of the business group, those matters must be set down in the notes.

Article 15-2(1)With regard to information on a certain unit of an enterprise (hereinafter referred to as a "reporting segment") (that information is hereinafter referred to as "segment information"), the following matters must be set down in the notes in accordance with Form No. 1:

(2)With regard to information related to a reporting segment (referred to as "Related Information" in Form No. 2), the following matters must be set down in the notes in accordance with that form:

(3)If the following items are reported in the consolidated balance sheet or the consolidated profit and loss statement, the outline for each reporting segment must be set down in the notes in accordance with Form No. 3:

(4)Notwithstanding the provisions of the preceding three paragraphs, notes may be omitted for immaterial matters.

Article 15-3The provisions of Article 8-6 (excluding paragraph (4)) of the Regulation on Financial Statements apply mutatis mutandis to lease transactions.In this case, the term "company submitting financial statements" in paragraphs (1) and (3) of that Article is deemed to be replaced with "consolidated companies", the term "as of the end of the current business year" in paragraph (1), item (i), (a), and item (ii) of the same paragraph, and paragraph (2) of that Article is deemed to be replaced with "as of the end of the current consolidated fiscal year", the term "balance sheet date" in paragraph (1), item (ii), (b) of that Article is deemed to be replaced with "consolidated closing date", and the term "balance sheet" in paragraph (3) of that Article is deemed to be replaced with "consolidated balance sheet".

Article 15-4As used in this Regulation, the term "related party" means any of the following persons:

Article 15-4-2(1)If a company submitting consolidated financial statements carries out transactions with any related party (the transactions include any transactions which the related party carries out with the company submitting consolidated financial statements for the benefit of a third party and any transactions carried out between the company submitting consolidated financial statements and a third party where the related party exerts a material influence on the company submitting consolidated financial statements with regard to the transactions), the following matters must be set down in the notes for each related party, in principle, with regard to any of those transactions that are material:

(2)Notwithstanding the provisions of the preceding paragraph, the matters set forth in items (ix) and (x) of that paragraph may be entered as a combined amount for each type of related party set forth in the items of Article 15-4.

(3)The provisions of the preceding two paragraphs apply mutatis mutandis to cases where there are transactions between a consolidated subsidiary company and a related party.

(4)With regard to any transactions with a related party which have been offset when preparing consolidated financial statements, the notes are not required.

(5)With regard to any transactions with a related party, which are specified in the following items, the notes prescribed in paragraph (1) are not required:

(6)The matters set forth in paragraph (1) (including the cases where it is applied mutatis mutandis pursuant to paragraph (3)) must be set down in the notes according to Form No. 1 of the Regulation on Financial Statements

Article 15-4-3(1)If companies set forth in the following items exist for a company submitting consolidated financial statements, the matters respectively specified in those items must be set down in the notes:

(2)The amounts for items set forth in item (ii), (a) and (b) of the preceding paragraph may, notwithstanding the provisions of the same paragraph, be entered by either of the following methods; in this case, a statement to that effect must be made:

Article 15-5(1)When tax effect accounting is applied pursuant to the provisions of Article 11, the matters set forth in the following items must be set down in the notes:

(2)If any amount has been deducted from the deferred tax assets when calculating the deferred tax assets, the amount must be set down in the notes in addition to the matters set forth in item (i) of the preceding paragraph.

(3)With regard to the matters set forth in paragraph (1), item (ii), the notes may be omitted if the difference between the normal effective statutory tax rate and the burden ratio of corporation tax, etc. after application of tax effect accounting is not more than five percent of the normal effective statutory tax Rate.

Article 15-5-2(1)With regard to financial instruments, the following matters must be set down in the notes; provided, however, that notes may be omitted for immaterial matters:

(2)Notwithstanding the provisions of the main clause of the preceding paragraph, the matters set forth in item (ii), (b) to (e) of that paragraph are not require to be set down in the notes, if it is extremely difficult to identify the market prices. In this case, a statement to that effect and the reason therefor must be set down in the notes.

(3)With regard to a consolidated company for which financial assets (meaning the financial assets defined in Article 8, paragraph (41) of the Regulation on Financial Statements; hereinafter the same applies in this paragraph) and financial liabilities (meaning the financial liabilities defined in paragraph (41) of that Article; hereinafter the same applies in this paragraph) respectively constitute most of the total amount of assets and the total amount of liabilities, and at the same time the financial assets and financial liabilities are material in light of the business purpose of the company, if the rates of fluctuations in the values of the financial assets and financial liabilities against fluctuations in the figures of money rates, values of currencies, quotations on financial instruments markets (meaning the financial instruments markets defined in Article 2, paragraph (14) of the Act; hereinafter the same applies in this paragraph) and any other indicators, which serve as the causes of major market risks (meaning risks of losses incurred by fluctuations in the indicators; hereinafter the same applies in this paragraph and the following paragraph) associated with the financial assets and financial liabilities are material, the matters specified in the following items for the respective categories of financial instruments set forth in those items must be set down in the notes:

(4)If the matters set forth in item (ii), (b) of the preceding paragraph do not appropriately reflect the actual conditions of market risks associated with the consolidated company, a statement to that effect and the reason therefor must be set down in the notes.

(5)With regard to monetary claims (excluding those held for the purpose of gaining profits from fluctuations in market price) and securities (excluding trading securities) that have maturities, the total amount of the claims or securities to be redeemed within a certain period must be set down in the notes.

(6)With regard to corporate bonds, long-term borrowings, lease obligations and any other debts which require payment of interests, the total amount of the debts to be repaid within a certain period must be set down in the notes; provided, however, that if the amount is entered in a schedule of corporate bonds or a schedule of borrowings, etc. prescribed in Article 92, paragraph (1), a statement to that effect may be set down in the notes in lieu of entering the amount.

Article 15-6(1)In addition to the matters specified in the preceding Article, with regard to securities, the matters specified in the following items for the respective categories of securities set forth in those items must be set down in the notes; provided, however, that notes may be omitted for immaterial matters:

(2)If the holding purpose for trading securities, bonds held to maturity, subsidiary company shares, affiliated company shares, or other securities has been changed during the current consolidated fiscal year, a statement to that effect, the reason for the change (limited to the case of having changed the holding purpose for bonds held to maturity), and details of the influence of the change on the consolidated financial statements must be set down in the notes; provided, however, that notes may be omitted for immaterial matters.

(3)In cases of having recognized impairment losses on securities during the current consolidated fiscal year, a statement to that effect and the amount of the impairment losses must be set down in the notes; provided, however, that notes may be omitted for immaterial matters.

Article 15-7(1)In addition to the matters specified in Article 15-5-2, with regard to derivative transactions, the matters specified in the following items for the respective categories of transactions set forth in those items must be set down in the notes; provided, however, that notes may be omitted for immaterial matters:

(2)The matters specified in item (i) of the preceding paragraph must be entered after being categorized into the type of transactions (meaning futures transactions, options transactions, forward transactions, swap transactions and any other derivative transactions; the same applies in the following paragraph), distinction between market transactions (meaning the market transactions defined in Article 8, paragraph (10), item (iii) of the Regulation on Financial Statements) and transactions other than market transactions, distinction between those pertaining to purchase contracts and those pertaining to sale contracts, the period from the consolidated closing date to the settlement date of the transaction or to the time of termination of the contract, and other matters.

(3)The matters specified in paragraph (1), item (ii) must be entered after being categorized into the method of hedge accounting, the type of transactions, the hedged items (meaning the hedged items defined in Article 8-2, item (viii) of the Regulation on Financial Statements), and other matters.

Article 15-8(1)If a defined benefit plan (meaning the defined benefit plan prescribed in Article 8-13, paragraph (1) of the Regulation on Financial Statements; the same applies in item (i)) is adopted for retirement benefits, the following matters must be set down in the notes:

(2)Items categorized as those set forth in item (ii), (f), item (iii), (e), item (vi), (c), and item (vii), (c) of the preceding paragraph must be set down with a name that is indicative of the item, unless its amount is found to be immaterial.

Article 15-8-2The provisions of Article 8-13-2, paragraph (1) of the Regulation on Financial Statements apply mutatis mutandis to the case where a defined-contribution plan (meaning the defined-contribution plan prescribed in Article 8-13, paragraph (1) of the Regulation on Financial Statements) is adopted for retirement benefits.

Article 15-8-3The provisions of Article 8-13-3 (excluding paragraph (3)) of the Regulation on Financial Statements apply mutatis mutandis to the case where a multi-employer plan (meaning the multi-employer plan prescribed in paragraph (1) of that Article) is adopted for retirement benefits.In this case, the terms "the provisions of Article 8-13" and "company submitting financial statements" in paragraph (1) of that Article are deemed to be replaced with "the provisions of Article 15-8" and "consolidated companies" respectively, the term "Article 8-13, paragraph (1), items (ii) to (viii)" in item (i) of that paragraph is deemed to be replaced with "Article 15-8, paragraph (1), items (ii) to (x)", and the term "Article 8-13, paragraph (1)" in paragraph (2) of that Article is deemed to be replaced with "Article 15-8, paragraph (1)".

Article 15-9The provisions of Article 8-14, paragraph (1) of the Regulation on Financial Statements apply mutatis mutandis to cases where stock options or options on the company's own shares have been granted or the company's own shares have been issued.In this case, the term "business year" in item (i) of that paragraph is deemed to be replaced with "consolidated fiscal year".

Article 15-10The provisions of Article 8-15 (excluding paragraph (9)) of the Regulation on Financial Statements apply mutatis mutandis to cases where stock options have been granted.In this case, the term "in the current business year" in paragraph (1), item (ii), (b), (c), (e) and (f), the term "during the current business year" in item (ix) of that paragraph, the term "granted during the current business year" in paragraph (4) of that Article, and the term "during the relevant business year" in paragraph (7) of that Article are deemed to be replaced with "in the current consolidated fiscal year", "during the current consolidated fiscal year", "granted during the current consolidated fiscal year", and "during the relevant consolidated fiscal year", respectively, the terms "end of the previous business year" and "end of the current business year" in paragraph (1), item (ii), (d) and (g) and the term "end of the business year" in paragraph (7) of that Article are deemed to be replaced with "end of the previous consolidated fiscal year", "end of the current consolidated fiscal year", and "end of the consolidated fiscal year" respectively, and the term "conditions during the current business year" in paragraph (4) of that Article is deemed to be replaced with "conditions during the current consolidated fiscal year".

Article 15-11The provisions of Article 8-16 (excluding paragraph (3)) of the Regulation on Financial Statements apply mutatis mutandis to cases where options on the company's own shares have been granted or the company's own shares have been delivered in consideration for receipt of service or acquisition of goods.

Article 15-12(1)If a Business Combination through acquisition of another Enterprise or a business segment of another Enterprise has been carried out during the current consolidated fiscal year, the following matters must be set down in the notes:

(2)Notwithstanding the provisions of the preceding paragraph, the notes may be omitted if the transaction pertaining to the business combination is not material; provided, however, that if the transactions pertaining to individual business combinations during the current consolidated fiscal year are not material, but the transactions pertaining to multiple business combinations during the current consolidated fiscal year are material as a whole, the matters set forth in item (i) and items (iii) to (x) of that paragraph must be set down in the notes for the business combinations as a whole.

(3)The estimated amount of influence set forth in paragraph (1), item (xii) is to be any of the following amounts and, if the notes have yet to receive an audit certification, a statement to that effect must be made:

(4)If a material review has been made in the initially allocated amounts of the acquisition costs in the current consolidated fiscal year in line with the determination of the provisional accounting process pertaining to the business combination implemented in the previous consolidated fiscal year, the details and amounts of the review must be set down in the notes.

Article 15-13deletion

Article 15-14(1)If a common control transaction, etc. has been carried out during the current consolidated fiscal year, the following matters must be set down in the notes:

(2)Notwithstanding the provisions of the preceding paragraph, the notes may be omitted if the common control transaction, etc. is not material; provided, however, that if individual common control transactions, etc. during the current consolidated fiscal year are not material, but multiple common control transactions, etc. during the current consolidated fiscal year are material as a whole, the matters set forth in the items of that paragraph must be set down in the notes for the common control transactions, etc. as a whole.

Article 15-15The provisions of Article 8-22 (excluding paragraph (3)) of the Regulation on Financial Statements apply mutatis mutandis to a formation of jointly controlled enterprises (meaning a formation of a jointly controlled enterprise prescribed in paragraph (1) of that Article; the same applies in paragraph (1) of the following Article).In this case, the term "business year" in Article 8-22 of the Regulation on Financial Statements is deemed to be replaced with "consolidated fiscal year".

Article 15-16(1)If a material business divestiture has been carried out during the current consolidated fiscal year, and the business divestiture falls under neither a common control transaction, etc. nor a formation of a jointly controlled enterprise, the divesting enterprise must set down the following matters in the notes, in the consolidated fiscal year in which the business divesture was carried out:

(2)The notes may be omitted for the matters set forth in item (v) of the preceding paragraph if the continuing involvement is insignificant.

(3)If the transactions pertaining to individual business divestures during the current consolidated fiscal year are not material, but the transactions pertaining to multiple business divestures during the current consolidated fiscal year are material as a whole, the matters set forth in items (i) and (ii) of that paragraph must, notwithstanding the provisions of paragraph (1), be set down in the notes for the transactions pertaining to business divestures as a whole.

Article 15-17The provisions of Article 8-24, paragraph (1) of the Regulation on Financial Statements apply mutatis mutandis to a business divesture that does not fall under a business combination.

Article 15-18(1)If a subsidiary company no longer falls under a subsidiary company as a result of carrying out a business combination, a company submitting consolidated financial statements must set down the following matters in the notes, in the consolidated fiscal year in which the business combination was carried out:

(2)The notes may be omitted for the matters set forth in item (v) of the preceding paragraph if the continuing involvement is insignificant.

(3)Notwithstanding the provisions of paragraph (1), the notes may be omitted if the transaction pertaining to the business combination is not material; provided, however, that if the transactions pertaining to individual business combinations during the current consolidated fiscal year are not material, but the transactions pertaining to multiple business combinations during the consolidated fiscal year are material as a whole, the matters set forth in items (i) and (ii) of that paragraph must be set down in the notes.

Article 15-19The provisions of Article 8-25 (excluding paragraph (3)) of the Regulation on Financial Statements apply mutatis mutandis to a material post-balance sheet event related to a business combination and a business combination wherein an agreement has been reached on major conditions by the consolidated closing date and which has not been completed by that date.In this case, the term "balance sheet date" in that Article is deemed to be replaced with "consolidated closing date".

Article 15-20The provisions of Article 8-26, paragraph (1) of the Regulation on Financial Statements apply mutatis mutandis to a material post-balance sheet event related to a business divestiture and a business divesture wherein an agreement has been reached on major conditions by the consolidated closing date and which has not been completed by that date.In this case, the term "balance sheet date" in that paragraph is deemed to be replaced with "consolidated closing date".

Article 15-21If a business combination of a subsidiary company (limited to cases where it no longer falls under a subsidiary company as a result of the business combination) is a case set forth in the following items, the matters respectively specified in those items must be set down in the notes:

Article 15-22The provisions of Article 8-27 of the Regulation on Financial Statements apply mutatis mutandis to a company submitting consolidated financial statements.In this case, the term "balance sheet date" in that Article is deemed to be replaced with "consolidated closing date" and the term "financial statements" in item (iv) of that Article is deemed to be replaced with "consolidated financial statements".

Article 15-23The provisions of Article 8-28, paragraph (1) of the Regulation on Financial Statements apply mutatis mutandis to asset retirement obligations.In this case, the terms "balance sheet" and "the relevant business year" in that paragraph are deemed to be replaced with "consolidated balance sheet" and "the current consolidated fiscal year" respectively.

Article 15-24If there is any rental, etc. real property (meaning a real property which is other than a real property classified as an inventory asset and is owned for the purpose of revenues or profits from rental or transfer; hereinafter the same applies in this Article), the following matters must be set down in the notes; provided, however, that if the total amount of rental, etc. real properties is not material, the notes may be omitted:

Article 16(1)The notes under Article 13 must be included immediately after the consolidated cash flow statement.

(2)The notes under Articles 14 to 14-3 must be included immediately after the notes under Article 13.

(3)The notes to be included pursuant to the provisions of this Regulation (excluding the notes under Articles 13 to 14-3) must be included immediately after the notes under Articles 14 and 14-3; provided, however, that this does not apply in the following cases:

(4)Notwithstanding the provisions of the preceding paragraph, the notes under Article 15-22 must be included immediately after the consolidated cash flow statement.In this case, notwithstanding the provisions of paragraph (1), the notes under Article 13 must be included immediately after the notes under Article 15-22.

(5)In the case of including notes that are related to a specific account title pursuant to the provisions of this Regulation, the association between the account title and the notes must be made clear by appending a symbol to the account title or by other similar methods.

Article 16-2The amounts for the account titles and any other matters contained in consolidated financial statements are to be presented in units of million yen or thousand yen.

Article 91The methods of entry in consolidated supplementary schedules are in accordance with the provisions of this Chapter.

Article 92(1)The types of consolidated supplementary schedules are a schedule of corporate bonds, a schedule of borrowings, etc., and a schedule of asset retirement obligations.

(2)The forms for the schedule of corporate bonds, schedule of borrowings, etc., and schedule of asset retirement obligations prescribed in the preceding paragraph are in accordance with Form No. 9 through Form No. 11.

Article 92-2(1)If the amount of asset retirement obligations at the beginning of the current consolidated fiscal year and at the end of the current consolidated fiscal year are not more than one percent of the combined total of liabilities and net assets at the beginning of the current consolidated fiscal year and at the end of the consolidated fiscal year, the supplementary schedule of asset retirement obligations prescribed in paragraph (1) of the preceding Article may be omitted from being prepared.

(2)In the case of having omitted preparation of a supplementary schedule of Asset retirement obligations pursuant to the provisions of the preceding paragraph, a statement to that effect must be set down in the notes.

Article 95If the Commissioner of the Financial Services Agency approves a company submitting consolidated financial statements that has registered consolidated financial statements prepared by using the terminology, forms, and preparation methods that are required with regard to issuance, etc. of American depositary receipts (hereinafter referred to as "U.S.-Style consolidated financial statements") with the U.S. Securities and Exchange Commission to submit the U.S.-Style consolidated financial statements as the consolidated financial statements under the Act, on finding no risk of impairing the public interests or protection of investors, the terminology, forms, and preparation methods of the consolidated financial statements submitted by that company may, except for matters as instructed by the Commissioner of the Financial Services Agency on finding that they are necessary, be the terminology, forms, and preparation methods required with regard to issuance, etc. of American depositary receipts.

Article 96The provisions of the preceding Article do not apply if the company submitting consolidated financial statements no longer registers U.S.-Style consolidated financial statements with the U.S. Securities and Exchange Commission.

Article 97The consolidated financial statements under Article 95 must be written in Japanese.

Article 98The consolidated financial statements under Article 95 must also contain the following matters in the notes: